UAE Free Zone Designated Zones (VAT) — Complete Reference 2026
UAE designated zones have special VAT treatment for goods. Here is the complete 2026 reference guide.
In this guide:
What Are UAE Designated Zones?
- Definition: Specific free zone areas with special VAT treatment for goods in transit or storage
- Purpose: Allow goods to be stored and traded in UAE without triggering UAE VAT on each transaction
- Regulation: Federal Tax Authority (FTA) Ministerial Decision No. 52 of 2017
List of UAE Designated Zones
- Jebel Ali Free Zone (JAFZA)
- Dubai Airport Free Zone (DAFZA)
- Dubai Cars and Automotive Zone (DUCAMZ)
- Dubai Textile City
- Dubai Metals and Commodities Centre (DMCC)
- International Media Production Zone (IMPZ)
- Dubai Silicon Oasis (DSO)
- Dubai South
- Abu Dhabi Global Market (ADGM) free zone area
- Khalifa Industrial Zone (KIZAD)
- Several more: FTA website has current approved list
VAT Treatment in Designated Zones
- Goods transfers within same designated zone: Generally outside scope of UAE VAT
- Goods transfers between designated zones: Generally outside scope of UAE VAT
- Goods moved to UAE mainland from designated zone: UAE VAT applies (treated as import)
- Services: Standard UAE VAT applies even within designated zones; only goods get special treatment